Sales Tax Ruling
ST 2218W - Notice of Withdrawal
Sales tax: evaporative air coolers
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Please note that the PDF version is the authorised version of this withdrawal notice.
FOI status:
may be releasedNotice of Withdrawal
Sales Tax Ruling ST 2218 is withdrawn with effect from today.
1. Sales Tax Ruling ST 2218 explains the broad rules for distinguishing between evaporative air coolers which are taxable at 10% under item 1 of the Third Schedule to the Sales Tax (Exemptions and Classifications) Act 1935, and those which are taxable at 20%.
2. The goods and services tax came into effect from 1 July 2000. Sales tax ceased to apply to transactions from that date.
3. This Ruling is no longer current and does not apply to transactions occurring on or after 1 July 2000.
Commissioner of Taxation
28 March 2007